TMI Blog2019 (7) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... 10.03.2017 issued by the Central Board of Excise and Customs to emphasize that fair opportunity of hearing has to be granted to the assessee. It is also the grievance of the petitioner that the said point has not been addressed by the Adjudicating Authority while dismissing the rectification application. It is well settled that admission of the tax liability by the petitioners would not entail the authorities to provide any opportunity in terms of the Government Order dated 10.03.2017 referred to by the learned counsel for the petitioners. Even if there is any typographical error in the adjudicating order at Annexure-A, the same has been clarified in the order of the rectification dated 19.04.2018 that it was inadvertently mentioned as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r in terms of Section 73(1) of the Act. 4. Subsequently, petitioners have filed rectification application, which came to be dismissed vide order dated 19.04.2018. Hence, these writ petitions. 5. Learned counsel, Smt. Daliya Singh for Sri.D.C.Prakash appearing for the petitioners would contend that no fair opportunity was provided to the petitioners to put forth their submissions more particularly, when the show-cause notice was issued beyond the period of limitation prescribed under Section 73 of the Act. Secondly, it was argued that the adjudicating authority/respondent had no jurisdiction to invoke Section 73 of the Act in the transactions involved in the turnover of more than ₹ 50 lakhs and no mandatory consultati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iction, the same has to be raised at the first available opportunity. Similarly, no opportunity was sought by the petitioner in pursuant to the show cause notice. On the other hand, a letter was addressed accepting the tax liability, which is not disputed by the petitioners. Subsequently, in the rectification application it is pleaded that opportunity was prayed but the same was denied but the same is not supported by any material evidence. 9. In the rectification application a reference is also made to the circular dated 10.03.2017 issued by the Central Board of Excise and Customs to emphasize that fair opportunity of hearing has to be granted to the assessee. It is also the grievance of the petitioner that the said point has not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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